Internal Control Walkthrough for Financial Reporting

We interview process owners, follow a sample transaction from initiation to posting, and map where approvals or reconciliations actually occur. The deliverable is a concise narrative and flowchart set for management — not a certification that controls are effective for all purposes.

Finance directors often commission this work after a system change, a new subsidiary, or a comment from a previous auditor about undocumented processes. It pairs naturally with a later statutory audit but can stand alone when the board wants clarity before year-end.